Recently, Ohio legislators passed a new bill which provides for a grace period of six-months to provide vendors (retailers) substantial time to implement the sourcing changes required by the Streamlined Sales and Use Tax Act. Vendors can begin implementing these changes as soon as January 1, 2005, as long as the transition to the new provisions is completed by July 1, 2005. As of July 1, 2005, all vendors must charge the sales tax rate associated with the location of the delivery; currently the sourcing of the tax is based on the location of the vendor. A brochure with more information on these provisions can be found at: http://tax.ohio.gov/channels/business/documents/sstpdeliverysales.pdf (Ohio Department of Revenue Information Release ST 2004-02, Sourcing Law Change Update, August 2004)